Excise return and instructions

The return can be completed online. If you can't open the form, save it to your computer first and open it from there. Once you have completed your excise return, follow the instructions at Lodging your return to send it to us through the Business Portal.

When to use this return

Use this return to:

report excise liabilities arising under a periodic settlement permission. Returns need to be lodged for every period (generally weekly or monthly, in accordance with your periodic settlement permission), even if you haven't delivered any goods for the period.

request authorisation to deliver excisable goods into home consumption.

Your details

Question 1

Provide the legal name of the person or business liable to pay excise duty. Do not provide a business name if it's different to the legal name. A business name is a name registered with the Australian Securities and Investments Commission.

Question 2

It's not compulsory to provide the Australian business number (ABN) or excise identification number (EIN) for the person or business that is liable to pay excise duty. However, this will help us to process your return quickly.

If the business is a trust, enter the ABN or EIN of the trustee in its capacity as trustee for the trust.

Your client account number is linked to your ABN or EIN and is used to identify your excise account with us.

Lodgment details

Question 3

If you have a periodic settlement permission

A periodic settlement permission (PSP) allows you to:

deliver excisable goods into the Australian domestic market (for home consumption) over a specified period (settlement period)

You must lodge an excise return (usually weekly or monthly) detailing the deliveries you made during the settlement period, and pay excise duty on these goods.

Provide your permission number and the settlement period in the space provided.

If you have not delivered any excisable goods into home consumption during the settlement period, indicate the lodgment is a nil return.

If you do not have a periodic settlement permission

If you do not have a periodic settlement permission, you must lodge an excise return and prepay excise duty before you deliver excisable goods into the Australian domestic market. Once we've received payment and approved your return, we will issue you with a delivery authority allowing you to physically move the goods from the licensed premises and deliver them for domestic consumption.

Indicate if the required payment has been made and, if so, the date it was made. Provide the establishment number in the space provided.

Product details

You can enter excisable goods of different types (for example, beer, spirits and fuel) on the same return.

Excisable goods are classified with tariff item numbers in the schedule to the Excise Tariff Act 1921. Complete a separate line (only one line) for each tariff item number.

The dutiable quantity for blended fuels is the total quantity of the blend in litres, regardless of whether duty has been paid.

Report dutiable quantity for blended fuels two decimal places.

Provide the total quantity of the blend at label B.

Label C: Statistical quantity for blended fuel

Excise tariff items for blended fuel also have a second measurement unit type, known as statistical quantity.

The statistical quantity is the proportion of the blended product which is biodiesel, ethanol or water. Report this as a whole amount with no decimal places.

Provide the statistical quantity of the product at label C.

Label D: Duty rate

Each excise tariff item listed in the tariff schedule has a rate of excise duty. If you do not know which excise duty rate applies, refer to the applicable excise rates or Contact us.

Provide the relevant rate of excise duty for your product at label D.

Label E: Excise amount

The excise amount is the excise liability (if any) for each line you've entered on your return. When you fill in the form online, the excise amount for each line is calculated for you (by multiplying the quantity in dutiable units (label B) by the rate of excise duty (label D).

If you are reporting blended fuels, deduct any excise duty previously paid and provide the net amount at label E.

Reporting and paying when your settlement period overlaps with an excise duty rate change

If excise duty rates change for your excisable goods during your settlement period, you will need to lodge either:

a single excise return – with different product lines for products delivered before the rate change and products delivered from the date of the rate change

two separate excise returns – one for products delivered before the rate change, and one for products delivered from the date of the rate change.

the indexation of alcohol and fuel goods every six months in February and August by reference to CPI (consumer price index)

government changes to duty rates.

Example

LPG2Go is a licensed excise manufacturer delivering LPG for transport use. They hold a PSP with a settlement period that commences each Saturday and concludes at midnight on the following Friday. LPG2Go delivers LPG seven days a week.

For the weekly settlement period starting 29 July 2017, LPG2Go delivers 50,000 litres of LPG. 8,000 litres are delivered on Monday 31 July 2017 and 42,000 litres are delivered from 1 August 2017 to 4 August 2017.

The rate of excise duty for transport LPG (item 10.19A in the schedule to the Excise Tariff Act) increases on Tuesday 1 August 2017 from 13.1 cents per litre to 13.2 cents per litre.

LPG2Go has two options in reporting the LPG delivered into home consumption.

Option 1: Lodge a single excise return

LPG2Go lodges an excise return using separate product line entries for transport LPG delivered at the old excise duty rate and at the new rate.

Single excise return for settlement period: 29/07/2017 to 04/08/2017

Line no.

Tariff item

Quantity

Units

Duty rate

Excise amount

001

1019A

8,000

Litres

$0.131

$1,048.00

002

1019A

42,000

Litres

$0.132

$5,544.00

Option 2: Lodge two excise returns

LPG2Go lodges two excise returns, one for LPG delivered at the rate that applied until 31 July 2017, and one for LPG delivered at the rate that applied from 1 August 2017.

Excise return for settlement period: 29/07/2017 to 31/07/2017

Line no.

Tariff item

Quantity

Units

Duty rate

Excise amount

001

1019A

8,000

Litres

$0.131

$1,048.00

Excise return for settlement period: 01/08/2017 to 04/08/2017

Line

Tariff item

Quantity

Units

Duty rate

Excise amount

001

1019A

42,000

Litres

$0.132

$5,544.00

End of example

Excise duty summary

Total excise amount

This is the total of all excise duty amounts from each line in the excise amount fields (label E). When you fill in the form online, the total excise amount is calculated for you.

Approved credits

Approved credits are amounts of excise duty that result from lodging an excise drawback or refund claim, or an excise amendment. After these credits are approved, you can choose to have the amounts paid directly to you or offset against your future excise liability. If you choose to offset, show the amount at the Excise duty summary.

Total amount

This is the amount of excise due for this return. It is the total excise amount less any approved credits.

You must pay this amount to us.

Declaration

You, or a person who is your agent, must sign the declaration.

If you lodge this return via the Business Portal, your AUSkey will be accepted as your electronic signature. You will not need to sign the declaration on the return.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.